Conventionally, a semiconductor element including a semiconductor laminate composed of a Ga2O3 substrate, an AlN buffer layer and a GaN layer is known (see, e.g., PTL 1). According to Patent Literature 1, the AlN buffer layer is formed to have a thickness of 10 to 30 nm by growing an AlN crystal on the Ga2O3 substrate. In addition, the GaN layer, which is formed by growing a GaN crystal on the AlN buffer layer, contains Si as a donor.